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2015 (10) TMI 1132 - AT - Central ExciseDenial of exemption claim - Notification No.2/2001-CE, dt.27.01.2001 and Notification No.16/2001-CE, dt.26.03.2001 - Held that:- In de-novo proceedings, the Commissioner of Central Excise, accepted the reversal of credit on the inputs in respect of the clearance of the exempted goods and dropped the proceedings. This fact was not disputed by both the sides. We find that from the impugned order that the period of dispute in the present two show cause notices are covered in respect of other five show cause notices. So, it is clearly evident that the Appellant reversed the credit utilized on the inputs used in the manufacture of exempted final product. This fact was also accepted by the Department. As the period of dispute in the present case is covered in the earlier five show cause notices where the demand was dropped, the appeal filed by the Revenue in respect of said Show Cause Notices cannot be sustained. - Decided against Revenue.
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